In re the Accounting of United States Trust Co.

Collins, S.

The trustee under the will of Richard Charles Perkins has rendered a final account of its proceedings. The text of the testator’s will in and of itself poses no problem in respect of the distribution of the remainder. However, the trustee is in doubt as to the effect of the English National Health Service Act, 1946 (9 & 10 Geo. 6, ch. 81) upon two remainder gifts of $100,000 each, and it asks the court to issue directions as to the proper disposition of this portion of the remainder.

The testator was born in England on August 4, 1840. He came to this country in 1865, and became a…